Engineers India Ltd. v. Dy. CCT
CONSTITUUTION OF INDIA, 1950
--Writ--Matter involved detailed scrutiny of recordsMaintainability----Where detailed scrutiny of record was required for ascertaining the exact liability of assessee writ petition filed by assessee was not maintainable. --Assessee entered into agreement for construction of Engineering Projects for customer. Revenue observed that assessee had effected purchase in course of inter-State trade and thereafter transported goods to the client and again goods were turned back to assessee for incorporation of such goods for executing works contract within the State. Revenue contended that in works contract, unascertained goods were delivered by way of incorporation and not specific goods purchased. Accordingly, Revenue demanded tax on the ground that goods were made available within the state for embracing the taxation under section 4(2)(b) of CST Act.Held: As the case involved mixed question of facts and law, detailed scrutiny of record was required for ascertaining the exact liability of assessee, which exercise could not be undertaken in writ jurisdiction. Therefore, prematurely entertaining writ petition could cause serious prejudice not only to assessee but also to Revenue, which loses its chance to argue the case before two appellate forums provided under the Act.
Constitution of India, 1950 Article 226
REFERRED :
FAVOUR : Against the assessee.
A.Y. :
IN THE KARNATAKA HIGH COURT
VINEET KOTHARI, J.
Engineers India Ltd. v. Dy. CCT
Writ Petition Nos. 46960/2016 & 48536-546/2016, C/W W.P.Nos.16416-427/2017, W.P. Nos. 16429-440/2017, W.P. No. 9629/2018, W.P. No. 13274/2018 and W.P. No. 13914/2018 (T-RES)
1 October, 2018
Petitioner by: Pradeep Kumar J, Harish V.S. Advocate in W.P. Nos. 46960/2016 & 48536-546/16 & W.P. No. 13914/2018
Petitioner by: S. Sushant Venkatesh Pai, Advocate in W.P. Nos. 16416-427/2017, W.P. Nos. 16429-440/2017, W.P. No. 9629/2018 & W.P. No. 13274/2018